| 18547100 | Section 14A Section 115JB MAT - Computation of book profit under section 115JB - AO made addition -- AO while computing book profit under section 115JB, made addition of amount disallowed under section......
Ahd-Trib -- 08 May 2025
Atul Ltd. v. ACIT In assessee|s favour.
ITA No. 38/Ahd/2023
2025 TaxPub(DT) 2998 (Ahd-Trib)
|
| 18532700 | Section 195 Tax deduction at source - Under section 195 - Payments made to non-resident for trans -- Assessee, Viacom 18 Media, sought a NIL deduction certificate under section 195 for payments made to......
Bom-HC -- 08 May 2025
Viacom 18 Media (P) Ltd. v. Dy. CIT Matter remanded.
Income Tax Appeal No. 1378 of 2018 with Income Tax Appeal No. 725 of 2015 with Income Tax Appeal No. 763 of 2015 with Income Tax Appeal No. 797 of 2015 with Income Tax Appeal No. 800 of 2015 with Income Tax Appeal No. 1661 of 2014 with Income Tax Ap
2025 TaxPub(DT) 2959 (Bom-HC) : (2025) 476 ITR 0781
|
| 18514800 | Section 9(1)(vii) Fees for Technical Services - Under section 9(1)(vii) - Subscription fees for a -- Assessee, a German entity received subscription fees from Indian customers for access to standardize......
Del-HC -- 16 Apr 2025
CIT v. Springer Nature Customer Service Centre GMBH In assessee|s favour.
ITA No. 1/2025, ITA No. 3/2025
2025 TaxPub(DT) 2889 (Del-HC)
|
| 18427700 | Section 90(2) Double taxation relief - Agreement between India and Mauritius - Set-off of non-gra -- Assessee, a Mauritius-based Foreign Portfolio Investor, earned long-term capital gains (LTCG) of Rs.......
Mum-Trib -- 08 Apr 2025
Bay Capital India Fund Ltd. v. Addl. DIT, CPC In assessee|s favour.
ITA No. 6355/MUM/2024
2025 TaxPub(DT) 2343 (Mum-Trib)
|
| 18238100 | Section 90 Double taxation relief - Agreement between India and Finland - Existence of Permanent -- Assessee, a Finland-based telecom company, was engaged in the supply of telecom equipment, including......
Del-HC -- 21 Feb 2025
CIT v. Nokia Network OY In assessee|s favour.
ITA Nos. 785, 786, 882, 883, 884, 885, 887/2019, ITA Nos. 166, 170, 171/2020, ITA No. 60/2023
2025 TaxPub(DT) 1259 (Del-HC)
|
| 18246200 | Section 90 Double taxation relief - Agreement between India and Germany - Dividend distribution t -- Assessee claimed that DDT paid on dividends declared to Swiss and German shareholders should be taxe......
Mum-Trib -- 20 Feb 2025
DCIT v. BASF India Ltd. Against the assessee.
ITA No. 6507/MUM/2024, ITA No. 6508/MUM/2024, CO No. 24/MUM/2025 (Arising out of ITA No. 6507/MUM/2024), CO No. 25/MUM/2025 (Arising out of ITA No. 6508/MUM/2024)
2025 TaxPub(DT) 1318 (Mum-Trib)
|
| 18259400 | Section 195 Tax deduction at source - Under section 195 - Survey fees paid to non-residents by i -- Assessee, an insurance company, reimbursed survey fees to non-resident surveyors for assessing claim......
Chen-Trib -- 31 Jan 2025
United India Insurance Co. Ltd. v. Dy. CIT In assessee|s favour.
ITA No. 1221/CHNY/2023, ITA No. 1222/CHNY/2023
2025 TaxPub(DT) 1437 (Chen-Trib) : (2025) 124 ITR (Trib) 0682
|
| 18154200 | Section 195 Article 12 Tax deduction at source - Under section 195 - Payment made to non-resident -- Assessee was working as an Investment Banker and Strategic Management Consultant through his proprie......
Kol-Trib -- 30 Jan 2025
ITO v. Hartaj Sewa Singh Revenue Appeal Dismissed
I.T.A. Nos. 1693 & 1694/KOL/2024
2025 TaxPub(DT) 782 (Kol-Trib)
|